In the erstwhile regime, chartered accountants, sales tax practitioners and advocates undertake the job related to accounting and taxation related to Indirect taxes mechanism in India. Under the GST regime, a GST practitioner has been authorized for conducting such activities and formalizing the association shared between a tax payer and the person preparing his returns, in turn making the process simple, convenient and transparent.
48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under section 37, the details of inward supplies under section 38 and the return under section 39 or section 44 or section 45 in such manner as may be prescribed.
(3) Notwithstanding anything contained in sub-section (2), the responsibility for correctness of any particulars furnished in the return or other details filed by the goods and services tax practitioners shall continue to rest with the registered person on whose behalf such return and details are furnished
Sec 48(1) of the CGST Act 2017 refers to the following requirements-
– Manner of approval of Goods and Services Tax Practitioners
– Eligibility Conditions
– Duties and Obligations
– Manner of their removal
– Other Conditions relevant for their functioning
Rule 83 of the CGST Rules 2017 (as amended upto 04th September 2018) explains the various corresponding processes as explained below-
a. An application form is to be filed by the concerned person.
b. The same may be filed electronically on the portal.
c. The application for the registration is to be filed in the prescribed form GST PCT 01.
d. It may be filed directly by the person who intends to be the GST Practitioner or the same may be applied for through the facilitation center.
e. The facilitation center opted by the person has to be the one notified by the Commissioner.
The person who is applying must fulfil the below mentioned criteria in order to get himself enroll as the Goods and Services Tax Practitioner
a. He must be a citizen of India
b. The person should be of a sound mind
c. The applicant is not adjudicated as an insolvent
d. The applicant should have not been convicted by any competent court
e. The applicant has to satisfy any of the following conditions-
He must possess the following mentioned qualification/s
a. The applicant must either be a graduate/ post graduate or should have cleared an equivalent examination
b. The degree of graduation/ post graduation may either be of Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force
c. a degree examination of any Foreign University recognised by any Indian University as equivalent to the degree examination mentioned above may also be considered in lieu of b
d. Alternatively the he must have passed any other examination which has been notified by the Government of India particularly for this purpose.
e. Apart from above following qualifications are also equally recognizable for the said purpose-
Process of Registering as a GST Practitioner
|Step 1||Go to www.gst.gov.in|
|Step 2||Go to Services- Registration|
|Step 3||Click on new registration|
|Step 4||This will take you to the ‘New Registration’ page.
|Step 5||After validation, you will be redirected to OTP verification page|
|Step 6||Enter the 2 different OTPs received on e-mail and mobile number. Click on ‘Proceed’|
|Step 7||This will generate a TRN. Click on ‘Proceed’|
|Step 8||Enter TRN and Captcha. Click on ‘Proceed’|
|Step 9||Enter the OTP received on the registered mobile number and click on ‘Proceed|
|Step 10||Enter all the details required by this part and upload documents in .pdf and .jpeg format. Click on ‘Submit’ in the Verification page|
Once the application is submitted a success message will be displayed. You will receive an acknowledgment on your registered e-mail id within 15 days. This will complete your process to register as a GST Practitioner.
After receiving the application in form GST PCT 01 the authorized officer shall scrutinize the same and may conduct an enquiry if he deems necessary to do so. After completing the scrutiny and evaluation of the particulars mentioned in the application, he may opt with either of the below mentioned steps
|Acceptance of the Application||Rejection of the Application|
|Either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02||or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner|
In terms of Rule 83 sub rule 3, the validity of the enrolment will remain alive till it is cancelled.
The examination as notified by the concerned authorities has to be passed by the person within 18 months from the appointed date.
If any Goods and Services Tax Practitioner is found guilty of misconduct in connection with any proceedings under the Act, following action can be taken against him by the concerned authorised officer-
– Issuance of Show Cause Notice in FORM GST PCT-03 cause for such misconduct may,
– He may issue FORM GST PCT 04 directing thereby that he has been disqualified under Sec 48 of the CGST Act 2017 to remain enrolled as a Goods and Services Tax Practitioner.
– The concerned officer has to give him reasonable opportunity of being heard before issuing disqualification order.
|Form GST PCT-1||Application for enrolment as a GST practitioner|
|Form GST PCT-2||Certificate of enrolment as a GST practitioner, issued by an authorised officer|
|Form GST PCT-3||Notice seeking additional information on application for enrolment or show cause notice issued to GST practitioner for misconduct|
|Form GST PCT-4||Order of rejection of application for enrolment or disqualification of a GST practitioner found guilty of misconduct|
Appeal can be made to the commissioner within 30 days from the issue of the order
– A registered person may authorize a GST Practitioner in FORM PCT 05 on the common portal and undertake such tasks indicated in the said authorization during the period of authorization.
– He may withdraw the authorization at his opinion.
– The registered person has to send a confirmation regarding any statement furnished by the Goods and Services Tax Practitioners authorized by such registered person i.e submitted on his behalf.
– The said confirmation shall be sought from the registered person over email or SMS
– The statement furnished by the goods and services tax practitioner shall be made available to the registered person
If the registered person fails to provide the response/ confirmation to the said submission of the information by the GST Practitioner, then it shall be treated as a deemed confirmation by the registered person regarding the statement furnished by the GST Practitioner.
As per Sec 48(3) of CGST Act 2017, A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05
– Furnishing of the details of outward and inward supplies;
– Furnishing monthly, quarterly, annual or final return;
– make deposit for credit into the electronic cash ledger;
– file a claim for refund*; and
– file an application for amendment or cancellation of registration:
*Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the common portal and such application shall not be proceeded with further until the registered person gives his consent to the same. (9)
The person has to deliver his duties with utmost care and by maintaining the professional conduct as explained below-
– Enrolment is required.No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or un-registered person unless he has been enrolled under rule 83.
– Copy of authorization is required to be produced if appearing before any authority.A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05
The Central Board of Indirect Taxes and Customs(CBIC) has notified National Academy of Customs, Indirect Taxes and Narcotics as the authority for conducting the examination for GST Practitioners under Rule 83(3) of the CGST Rules 2017, vide notification no 24/2018 Central Tax dated 28th May 2018.
Link to register
The next exam will be conducted on 31st Oct 2018 for the previous sales tax practitioners or tax return preparer. The Government has already opened the window for registration. The examination for such GSTPs shall be conducted on 31.10.2018 from 11:00hrs to 13:30 hrs at designated examination centres across India. It will be a Computer Based Exam. The examinations for other GST Practitioners shall be held on the further notified dates.
|Commencement of online submission of application form||25/09/2018|
|Last date of submitting the application form||10/10/2018|
|Admit Card can be downloaded from (tentative date)||20/10/2018|
|Date of Examination||31/10/2018|
|Declaration of Result||05/11/2018|
TaxGuru and GST Professionals announces its Oct’ 2018 batch and most comprehensive Online GST Certification Course after successfully completing its previous 6 batches with thousand of successful participants. The new batch would cover all the amendments till Nov’ 2018 with a special focus on GST Audits, Annual Returns, GST Amendment Act & Rules and handling assessments. The new batch would cover all the amendments till Nov’ 2018 and series of MCQs on GST to practice. 30 hrs detailed course. 2 classes a week on weekends for 3 hrs each. Batch start date 07th October’ 2018.
LINK TO REGISTER FOR GST CERTIFICATION COURSE